Marigold Supply prepares monthly financial statements. Listed below are some selected accounts and their balances at June 30. Adjustments generally are done monthly, but no adjustments have been made for the month of June, 2021. Marigold has a May 31 year end. Credit Marigold Supply Unadjusted Trial Balance (partial) June 30, 2021 Debit Prepaid Insurance $2,856 Supplies 500 Vehicles 33,000 Accumulated Depreciation - Vehicles Notes Payable Unearned Revenue Rent Revenue $8,600 20,640 1,500 148,000 An analysis of the account balances by the company's bookkeeper provided the following additional information: 1. A two-year insurance policy was purchased on March 1, 2021 for $3,264. 2. A physical count of supplies revealed $250 on hand on June 30, 2021. 3. The note payable is for one year at an annual interest rate of 5%, dated June 1, 2021. 4. The vehicle is being depreciated at the rate of $2,400 per year. 5. The amount of rent received in advance that remains unearned at June 30, 2021 is $1,400. An analysis of the account balances by the company's bookkeeper provided the following additional information: 1. A two-year insurance policy was purchased on March 1, 2021 for $3,264. 2. A physical count of supplies revealed $250 on hand on June 30, 2021. 3. The note payable is for one year at an annual interest rate of 5%, dated June 1, 2021. 4. The vehicle is being depreciated at the rate of $2,400 per year. 5. The amount of rent received in advance that remains unearned at June 30, 2021 is $1,400. Using the additional information above, prepare the adjusting entries that should be made by the Marigold Supply on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to decimal places, eg. 125.) Debit Credit No. Date Account Titles and Explanation 1. June 30 2. June 30